SE21665 - Benefits: board and lodging

Free board and lodging is not usually chargeable under Section 19(1)1 ICTA 1988 because it cannot usually be converted into money ( SE01020).

Where a director or employee within Part V Chapter II ICTA 1988 is provided with free board and lodging by reason of the employment the expense incurred in providing it is a chargeable benefit.

As regards agricultural workers see SE50011.